In a medium mixing bowl, combine the coconut milk and white vinegar. Whisk and set aside for 10 minutes.
In a separate large bowl or bowl of a stand mixer, combine the almond four, coconut sugar, cacao powder, coconut flour, tapioca flour, baking powder, baking soda, and sea salt. Stir to blend.
To the bowl with the coconut milk and vinegar mixture, add in the eggs, pumpkin, maple syrup, and vanilla extract. Whisk until creamy.
Pour the wet ingredients into the bowl with the flour mixture. Beat until a batter is formed. Allow the batter to rest for 20 minutes at room temperature.
Meanwhile, preheat the oven to 350 degrees F. Line a muffin tin with cupcake liners.
After the batter rests, transfer to the muffin tin, filling each cup 2/3 of the way full. Bake for 25 minutes, or until a toothpick inserted comes out clean. If using a digital thermometer, the internal temperature should be between 200 and 205 degrees F.
Allow the muffins to cool slightly in the muffin tin (about 10 minutes) before transferring them to a wire rack to cool completely, about 1 hour.